Case Laws / Head Notes / Paras
Balochistan Revenue Authority Act (VII of 2015)---Ss.14 & 53---Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr.1(4) & 3---Taxing statute---Applicability---Sale tax, recovery of---Scope---Petitioner company was aggrieved of notice issued by Project Director for recovery of sales tax not deposited---Validity---Enforcement of provisions of Balochistan Revenue Authority Act, 2015, was in the exclusive jurisdiction of the Revenue Authority---Project Director had no power under Balochistan Revenue Authority Act, 2015, to initiate recovery proceedings for tax not withheld---Even if withholding agent had failed to deduct a deductible amount under Balochistan Revenue Authority Act, 2015, then an officer of the Authority only was authorized to initiate and enforce recov...
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